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TMI Blog2018 (1) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... he affidavit because the investigating machinery under the Customs Act would have to route its request to conduct and complete proper investigation through several Ministries of Government of India and which would then authorise the officials either to visit Sri Lanka or to summon more material or documents from Sri Lanka and Indonesia. For that, procedural formalities have to be completed. No useful purpose will be served by allowing the goods to be detained and when samples have already been drawn. Goods to be released on petitioner executing the Bond and Bank Guarantee - petition disposed off. - Writ Petition No. 11747 of 2017 - - - Dated:- 11-1-2018 - S. C. DHARMADHIKARI SMT. BHARATI HARISH DANGRE, JJ. Mr. Vikram Nankani, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is questioning is the action from inception and namely the seizure memo itself. 4] Mr. Nankani has taken us through the memo of the petition and all the annexures thereto to submit that the essential ingredients of the power of seizure are not satisfied in this case at all. There is no reason to believe that the goods ought to be seized, for there is no material in that regard. Mr. Nankani would highlight a solemn treaty between India and Sri Lanka to submit that as far as this treaty is concerned, it enables free trade. In the sense that India Sri Lank Free Trade Agreement (ISFTA for short) enables clearance of the goods of Sri Lankan origin by the importer, like the petitioner, duty free. There is an exemption and which is enjoyed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India. 5] Mr. Nankani places reliance upon several annexures to the petition as also a judgment of a learned single Judge of this Court delivered wayback in 1981-82 in the case of Bombay Chemicals Pvt. Ltd. vs. Union of India and ors. reported in 1982 (10) E.L.T. 171 (Bom). 6] On the other hand, Mr. Jetly appearing on behalf of the respondents would submit that there are two facets of the matter. One is that the petitioner is not questioning the power of seizure conferred by the law. It is not the case of the petitioner that such a power cannot be exercised merely because there is a treaty with the neighbouring country. Secondly, this is not a case where there is absolutely no material and the seizure is ex-facie illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and further power to issue a seizure memo is not at all questioned. The limited argument is that presently there are documents certifying the goods or the consignments to be of Sri Lankan origin and there is no reason to question the genuineness and authenticity thereof on some preliminary investigation. The goods obviously are lying in the port and incurring and inviting several charges, including detention charges as complained. The investigations are going to take some more time as is revealed in the affidavit because the investigating machinery under the Customs Act would have to route its request to conduct and complete proper investigation through several Ministries of Government of India and which would then authorise the officials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this point and he would submit that such a resolution of the dispute would hamper the investigation or send a clear message to the wrongdoers and they would then continue to bring goods duty-free. They are avoiding their obligation to pay duty by involving the department and the Government of India in litigation. 10] We do not think that the extreme apprehension of Mr. Jetly is justified. In the facts and circumstances of the present case, we think it just, fair and proper and when the duty demand is substantially secured by a bank guarantee as also bond in favour of the Government of India that the following order will meet ends of justice : a] On the petitioner executing a bond equal to 150% of the value of the goods and furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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